Unauthorized investigations or surveillance
Sec. 2.2. (a) This section does not:
(1) apply to an otherwise lawful investigation concerning
organized crime activities; or
(2) prohibit, restrict, or prevent the exchange of information if
a person is being investigated for multiple violations of IC 6-2.5
(state gross retail and use taxes).
(b) As used in this section, "investigation" means an oral or
written inquiry directed to a person, organization, or governmental
entity.
(c) As used in this section, "surveillance" means the monitoring
of a person, place, or event by:
(1) electronic interception;
(2) overt or covert observations;
(3) photography; or
(4) the use of informants.
(d) The commissioner or an employee of the department may not
knowingly authorize, require, or conduct:
(1) an investigation; or
(2) a surveillance;
unless the purpose of the investigation or surveillance is reasonably
related to the administration of a listed tax.
(e) A person who violates this section may be disciplined under
IC 4-15-2.
As added by P.L.332-1989(ss), SEC.21.
Last modified: May 28, 2006